ABSTRACT

Since its publication this book has become the standard for both students studying for their examinations and practitioners needing a comprehensive reference book covering rating law, valuation and, importantly, practice. This third edition brings the reader up to date with the changes for the 2010 Rating Revaluation, developments in case law, the new appeals regulations and current approaches to valuing many classes of hereditament, as well as highlighting the differences between cases in England and Wales.

The book is well illustrated with example valuations showing both methods of valuation and the variety of property surveyors come across in practice.

The authors have extensive experience in the subject and regularly lecture on rating, valuation and taxation matters.

chapter 1|12 pages

Introduction

chapter 2|16 pages

The Rateable Occupier

chapter 3|14 pages

The Hereditament

chapter 5|18 pages

Exemptions and Reliefs

chapter 6|36 pages

The Basis of Valuation

chapter 7|38 pages

The Basis of Valuation

chapter 8|28 pages

The Contractor’s Basis

chapter 9|28 pages

Receipts and Expenditure

chapter 10|18 pages

The Valuation of Shops

chapter 11|4 pages

The Valuation of Offices

chapter 17|12 pages

The Empty Property Rate

chapter 18|20 pages

The Council Tax